Book Details

Cost and Management Accounting (O.U)

Cost and Management Accounting (O.U)

Published by SIA Publishers and Distributors (P) Ltd.

Course Code : BBA V-Sem
Author : SIA PUBLISHERS
University : Osmania University
Regulation : 2019
Categories : Management
Format : ico_bookPDF (DRM Protected)
Type : eBook

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Description :

UNIT - I

INTRODUCTION TO COST ACCOUNTING

Definition, Nature and Scope, Essentials of Good Cost Accounting System, Techniques and Methods of Costing, Importance of Cost Accounting, Elements of Cost, Classification of Costs.

UNIT - II

OUTPUT OR UNIT COSTING

Costing Methods, Collection of Costs, Valuation of Materials Issues, Overheads, Preparation of Cost Sheet, Process Costing – Nature of Process Costing, Important Aspects of Process Accounts, Costing of Equivalent Production Units.

UNIT - III

JOINT PRODUCTS AND BY PRODUCTS

Distinguish between Joint Products and By Products, Joint Costs and Subsequent Costs, Methods of Allocating Joint Costs, Accounting for Joint Costs, By Products.

UNIT - IV

INTRODUCTION TO MANAGEMENT ACCOUNTING

The Users of Accounting Information, Differences between Management Accounting, Cost Accounting and Financial Accounting, Elements of Functions of Management Accounting,C-V-P Analysis- Assumptions, Inter Relationships of Cost, Volume and Profits, Constructing the Breakeven (Graphical Approach).

UNIT - V

MANAGEMENT CONTROL SYSTEMS

Control at different Organizational Levels, Different Types of Controls, Responsibility Centres, the Nature of Management Control Systems, Budget – Concept, Advantages and Disadvantages, Fixed and Flexible Budgets; Cost Management – Life Cycle Costing, Target Costing, Kaizen Costing (Theory

only).

Note : Cost and Management Accounting (O.U), BBA V-Sem

Publisher Detail:

Publisher Name: SIA Publishers and Distributors (P) Ltd.

Contact Email Id: msultan@siaedugroup.com

Address:#5-1-911/5, Universal Book Mall, Putli BowliKoti, Hyderabad - 500095Telangana State, India

Url: https://www.siapublishers.com/

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